Balance Sheet Of Water Resources In Environmental Economic Accounting System Study On Compilation ——An Example Of Jining City,Shandong Province

The effective management of water resources is related to human survival and the key core to achieve high-quality economic development.However,the shortage of water resources per capita and the shortage of water industry have always become the bottleneck of China's sustainable development.In order to effectively solve the problem of sustainable development of water resources,in November 2013,the Third Plenary Session of the 18 th CPC Central Committee proposed to prepare the balance sheet of natural resources for the first time,taking the lead in designating water resources as the first batch of pilot resources;In November 2015,the State Council issued a document requesting to draw on the international experience of the 2012 environmental economic accounting system-central framework to prepare a water resources balance sheet in line with China's water regime.The scientific preparation of water resources balance sheet can provide information users with water resources stock and flow information,reflect the "family background" and changes of water resources,provide information basis for alleviating the tense contradiction between economic society and environmental protection,and provide important reference for objectively evaluating the resource development and Utilization Policies and the performance of the government's entrusted environmental protection responsibilities.Compared with the System of National Accounting(SNA),the System of Environmental-Economic Accounting(SEEA)is more in line with the theory of resource and environmental value,pays attention to the environmental impact caused by economic activities,and makes the value accounting of water resources have practical significance.At the same time,the sustainable development theory runs through the whole process of water resources balance sheet preparation.It is not only the theoretical basis of statement preparation,but also the preparation goal that the statement should achieve.At present,scholars at home and abroad have conducted a lot of research on the preparation of natural resources balance sheet based on SEEA.Some countries and regions have actively explored and prepared water resources balance sheet,defined the recognition scope and measurement unit of accounting elements,and provided a relatively unified measurement method for the value measurement of water assets,such as market value method.The preparation of the balance sheet of natural resources in China started late.From the existing practice,it can be seen that there are still the following problems: first,the unified standard for the measurement of the value of water assets has not been clarified;Second,whether water liabilities should be confirmed and what contents should be confirmed are controversial;Third,the composition and content of the report system are different.Improving the preparation path of water resources balance sheet based on SEEA can effectively solve the difficulties and difficulties existing in the current pilot work.Firstly,using the method of literature analysis,this paper combs the theoretical basis of sustainable development,resource and environmental value and environmental accounting,and analyzes the advantages of SEEA compared with other accounting systems;Secondly,by using the method of case analysis,this paper summarizes the practical experience and shortcomings at home and abroad in recent years,finds out the research direction,combines theory with practice,and puts forward the preparation framework of water resources balance sheet which can meet the preparation objectives of environmental and economic development and comply with SEEA accounting process based on the theoretical basis of environmental accounting;Finally,the statistical analysis method is used to collect and sort out the data,compile the water resources balance sheet of Jining City,and make accounting analysis on the report data.Through research and combing,it can be found that using SEEA to prepare the water resources balance sheet can better provide the information required by the requirements of sustainable development.The report system includes two forms: physical quantity and value quantity,which respectively reflect the static stock status and dynamic flow status of water resources.At the same time,it can also reflect the source and destination of flow,which provides ideas for understanding the natural law and clarifying economic responsibility,Help the government to "know well" the situation of water resources,so as to formulate reasonable policies for the development and utilization of water resources.